The Effect of Characteristics and Activities of the Board Of Directors on the Sustainable Development Goals disclosure (Empirical Study on the 100 Largest Companies in Indonesia for the 2020-2021 Period)

: This study aims to analyze the director's commitment to the Sustainable Development Goals (SDGs) by looking at the influence of directors' characteristics and activities on SDGs disclosure. The characteristics of the board of directors analyzed in this study include the size of the board of directors, the proportion of expertise of the board of directors, the presence of female directors, and the presence of foreign directors. The activities analyzed include the number of board meetings held in one year and the percentage of attendance of the board of directors at meetings. The context of this study is the 100 largest companies in Indonesia according to fortune Indoneia for the 2020-2021 period. This study shows that the size of the board of directors and the number of meetings of the board of directors positively affect the disclosure of the SDGs. This suggests that the number of board directors can drive more intensive SDG disclosures, and companies with high meetings are also likely to have higher SDGs disclosure rates.